The Income Tax (Qualifying Child Care) Regulations 2015

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend section 318B(3) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). Sections 318 to 318D of ITEPA provide for tax relief for employer-provided or employer-contracted childcare. This tax relief is available until a child is 15 years old, or 16 years old if they are disabled. Section 318B(3) of ITEPA defines the circumstances in which a child is disabled for these purposes, one of which is if the child is registered as blind in a register kept by a local authority or, in Northern Ireland, a Health and Social Services Board.

Regulation 2 amends this definition by removing the requirement of registration, so that a child is disabled if they are certified as severely sight impaired or blind by a consultant ophthalmologist. This brings the position under ITEPA in to line with related schemes. Similar amendments have recently been made to legislation dealing with Working Tax Credit (S.I. 2014/2924) and Universal Credit (S.I. 2014/2888).

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.